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The ATO and SMSFs: An update paper

Published on 12 Mar 15 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • state of play and contemporary services
  • exempt current pension income (ECPI)
  • paying pension on death
  • planning for the unexpected
  • non-commercial limited recourse borrowing arrangements (LRBAs)
  • SMSF loan arrangements that contravene super laws
  • voluntary disclosure: case study.

Author profile:

Matthew Bambrick
Matthew has been Assistant Commissioner for Self-Managed Superannuation Funds since May 2013. He has 17 years experience in tax administration with the ATO. Matthew’s responsibilities include input into policy and law development, implementing new measures, identifying and managing risks related to SMSFs, both for their regulation and their tax obligations; and working with internal and external stakeholders. Current at 22 April 2014 Click here to expand/collapse more articles by Matthew Bambrick.
 
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